Policy paper
Advance tax certainty service: major investment projects with certainty  in advance
This tax information and impact note is about the advance tax certainty service for major investment projects.
Documents
Details
This measure confirms the new HMRC advance tax certainty service, a dedicated service in HMRC to provide major investment projects with certainty on the application of tax law to their specific circumstances.
This includes Corporation Tax, VAT, Stamp taxes, PAYE and operation of Construction Industry Scheme.
Updates to this page
Published 26 November 2025